REPORT
DIGEST

COMPLIANCE AUDIT
For the Two Years Ended:
June 30, 1998

Summary of Findings:

Release Date:
April 15, 1999

State of Illinois
Office of the Auditor General

WILLIAM G. HOLLAND
AUDITOR GENERAL

To obtain a copy of the Report contact:
Office of the Auditor General
Attn: Records Manager
Iles Park Plaza
740 E. Ash Street
Springfield, IL 62703
(217) 782-6046 or TDD (217) 524-4646

This Report Digest is also available on
the worldwide web at
http://www.state.il.us/auditor

SYNOPSIS

• The Board did not file certain required reports in a timely manner.
• The Board did not have adequate segregation of duties among Board personnel.

{Expenditures and Activity Measures are summarized on the reverse page.}

FY 1998

FY 1997

FY 1996

• Total Expenditures (All Funds)

OPERATIONS TOTAL
% of Total Expenditures

Personal Services
% of Operations Expenditures
Average No. of Employees

Other Payroll Costs (FICA, Retirement)
% of Operations Expenditures

Contractual Services
% of Operations Expenditures

All Other Operations Items
% of Operations Expenditures

GRANTS TOTAL
% of Total Expenditures

• Cost of Property and Equipment
  

$691,760

$691,760
100%

$258,449
37%
6

$47,341
7%

$335,709
49%

$50,261
7%

$0
0%

$203,733

$598,753

$598,753
100%

$245,413
41%
6

$40,625
7%

$268,812
45%

$43,903
7%

$0
0%

$203,455

$579,357

$579,357
100%

$227,500
39%
6

$37,484
7%

$266,722
46%

$47,651
8%

$0
0%

$200,897

FY 1998

FY 1997

FY 1996

• Complaints against sworn officers
• Complaints settled without hearings
• Complaints involving formal hearings
• Complaints pending
• Pre-employment cards received
• Applicants certified to Cadet class
• Graduating applicants certified to Cadet class
• Number of Cadet classes

13
7
8
12
2,227
69
63
1

23
12
5
14
4,905
152
142
2

10
2
4
8
6,440
178
87
1

Currently: James Seiber

Duties in the areas of contractual services, equipment, and personal services need to be segregated

FINDINGS, CONCLUSIONS, AND
RECOMMENDATIONS

UNTIMELY FILING OF REQUIRED REPORTS

The State Police Merit Board (Board) did not file certain required reports in a timely manner. We noted the following:

• Internal control certifications were filed 15 days late in FY97 and 98 days late in FY98.
• Three of four Travel Headquarters Reports (Form TA-2) were filed 1 to 66 days late and one report was not filed during the audit period.
• Four of eight Fixed Assets Reports were filed from 11 to 26 days late.

We recommended the Board comply with the requirements of the Fiscal Control and Internal Auditing Act, the State Finance Act, and the Statewide Management Accounting System (SAMS) procedures by filing required reports in a timely manner.

The Board responded it will file future reports in a timely manner.

LACK OF ADEQUATE SEGREGATION OF DUTIES

The Board lacked adequate segregation of duties in the areas of contractual services, equipment, and personal services expenditures. One person had authority to authorize transactions and was required to exercise the authority during the absence of other Board personnel. The same person also had authority to record transactions and maintain custody of the related assets.

We recommended the Board properly segregate these duties in order to reduce the risk of loss due to errors or irregularities that could occur and not be detected under the current arrangement.

The Board responded it will segregate these duties.

Mr. James Seiber, Director, provided responses to our findings and recommendations.

AUDITORS' OPINION

We conducted a compliance audit of the Board as required by the Illinois State Auditing Act. The Board had no locally held federal or State trust funds. Consequently, there were no financial statements requiring an audit.

____________________________________
WILLIAM G. HOLLAND, Auditor General

WGH:GR:pp

SPECIAL ASSISTANT AUDITORS

This audit was performed by the Auditor General's staff.